Charity tax statistics 2015-16
HMRC has published its annual charity tax statistics for the year 2015-16.
Charities reliefs
- Gift Aid increases to £1.3bn (provisional figure)
- GASDS increases to £26m (provisional figure)
- National non domestic rates increases to £1.79bn
- VAT relief remains at £300m
- SDLT relief increases to £290m
- Overall charity relief increases to £3.67bn (an increase of £280m overall)
Individual reliefs
- Inheritance tax relief increases to £880m
- Payroll giving remains at £40m
- Gifts of shares and property increases to £70m
- Higher rate relief on Gift Aid increases to £480m
- Overall individuals relief up to £1.47bn (an increase of £150m overall)
Gift Aid
- 150 charities now receive over £1m a year
- The total repayment to these 150 charities is £580m which is approximately half the total payout
- Approximately 71,000 charities made a Gift Aid claim
- 50,000 charities claim Gift Aid to a value under £5,000
HMRC data
- Overall cost of tax relief
- Gift Aid repayments to charities – distribution by amount
- Gift Aid – donations amounts
- Repayments of tax and payments of tax credits to charities
- Payroll giving statistics
- UK charity tax statistics commentary